seeks to notify the constitution of the Appellate Authority for Advance Ruling in the Union Territories (without legislature).

The Extract of GST Notification No. 15/2018-Union territory tax is given below:

Notification No. 15/2018 – Union territory tax, GST

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

Government of India

Ministry of Finance

(Department of Revenue)

Notification No. 15 /2018 - Union territory Tax

New Delhi, the 8 October, 2018

G.S.R. …… (E).- In exercise of the powers conferred by section 16 of the Union territory

Goods and Services Tax Act, 2017 (14 of 2017) and section 99 of Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, hereby, notifies the Constitution of the Appellate Authority for Advance Ruling in the Union territories as mentioned in column (2) of the Table below with the Members as specified in column (3) of the said Table, namely:-

Table

Sl. No.

Name of Union territory of the

Name and designation of the Member

Appellate Authority for

Advance Ruling

(1)

(2)

(3)

(i) Sh. Rakesh Kumar Sharma, Chief Commissioner

1.

Andaman and Nicobar Islands

of Central Tax, Kolkata Zone;

(ii) Sh. Udit Prakash, Commissioner, Goods and

Services Tax, Union territory of Andaman and

Nicobar Islands.

(i)Ms. Manoranjan Kaur Virk, Chief Commissioner

of Central Tax, Chandigarh Zone;

2.

Chandigarh

(ii)Sh. Ajit Balaji Joshi, Excise and Taxation

Commissioner, Union territory of Chandigarh.

(i)Sh. Ajay Jain, Chief Commissioner of Central Tax,

3.

Daman and Diu

Vadodara Zone;

(ii)Sh. Sandeep Kumar Singh, Commissioner (Union

territory Goods and Services Tax), Union territory of

Daman and Diu.

(i)Sh. Ajay Jain, Chief Commissioner of Central Tax,

4.

Dadar and Nagar Haveli

Vadodara Zone;

(ii)Sh. Kannan Gopinathan, Commissioner, (Union

territory Goods and Services Tax), Union territory of

Dadra and Nagar Haveli

(i)Sh. Pullela Nageswara Rao, Chief Commissioner

5.

Lakshadweep

of Central Tax, Thiruvananthapuran Zone;

(ii)Sh. Vijendra Singh Rawat, Secretary (Planning,

Statistics and Taxation) (Union territory Goods and

Services Tax), Union territory of Lakshadweep.

This notification shall come into force on the date of its publication in the official Gazette.

[F.No. S-31011/21/2016-ST-I-DoR- Pt.1]

(Rajendra Kumar)

Under Secretary to the Government of India

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